Harun Raaj & AssociatesHarun Raaj & Associates
Exporters

Exporters Hub | IEC, GST LUT, FEMA & DGFT

IEC registration, GST LUT and refunds, RoDTEP, EPCG, SOFTEX, export realisation, and DGFT scheme advisory.

This hub covers the export lifecycle from onboarding to incentive claims and foreign exchange closure. It is designed for exporters who want the tax, customs, and DGFT pieces handled in one place.

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Focus Areas

What this hub covers

IEC registration and DGFT onboardingGST LUT filing, zero-rated exports, and refundsRoDTEP, EPCG, Advance Authorisation, and export schemesSOFTEX, SEZ, EOU, and export accounting supportFEMA export realisation and origin certification
Statutory Anchors
Foreign Trade Policy 2023CGST Act Section 16(3)IGST Act Section 2(6)Customs Act 1962 Section 74FEMA export regulations
Lifecycle Map

Typical engagement flow

Register

Set up IEC, GST LUT, and scheme eligibility before the first export order is shipped.

Export

Route invoices, shipping documents, and scheme tags through the correct customs and GST flow.

Claim Benefits

Apply for RoDTEP, drawback, or other export incentives with the supporting records in place.

Realise Proceeds

Track foreign remittance, eBRC/BRC closure, and FEMA export realisation timelines.

Services

Related services in this lifecycle

IEC

IEC Registration

IEC application, amendment, and DGFT onboarding for importers and exporters.

IECDGFTExport
GST LUT

GST LUT & Export Refund

Zero-rated export routing, LUT filing, and refund support for export shipments.

LUTRefundGST
Realisation

FEMA Export Realisation

BRC/eBRC tracking, overdue follow-up, and foreign exchange realisation support.

FEMABRCExports
Star Export House

Star Export House

Eligibility review and application support for export status recognition.

StatusFTPDGFT
Drawback

Duty Drawback

Duty drawback claims and supporting reconciliations for eligible exports and re-exports.

DrawbackCustomsExport
Schemes

Export Promotion Schemes

RoDTEP, EPCG, Advance Authorisation, and other incentive schemes under FTP 2023.

RoDTEPEPCGFTP
FTA Origin

FTA Origin Certification

Certificate of origin support for FTA claim documentation and origin rules.

FTAOriginExport
EPCG

EPCG Scheme

EPCG eligibility, import planning, and export obligation support.

EPCGImportExport Obligation
Advance Auth

Advance Authorisation

Advance authorisation support for duty-free input imports linked to exports.

Advance AuthorisationFTPImport
SOFTEX

SOFTEX Filing

Software export reporting, SOFTEX filings, and foreign remittance support.

SOFTEXSoftware ExportFEMA
FAQs

Common questions

How do exports work under GST?

Under Section 16(3) of the IGST Act 2017, exports are zero-rated supplies and can usually be made under LUT or with IGST payment and refund.

What does IEC do?

IEC is the DGFT-issued importer exporter code used under the Foreign Trade Policy 2023 as the core identifier for cross-border trade transactions.

How are export incentives handled?

RoDTEP, EPCG, and related benefits are governed by the Foreign Trade Policy 2023 and the DGFT scheme framework.

What is the FEMA timeline for export realisation?

Export proceeds must be realised within the FEMA export regulations and the applicable RBI-advised timeline for the shipment or service export.

What is the Star Export House benefit?

Star Export House status is granted under the Foreign Trade Policy 2023 and can provide faster processing and recognition benefits for eligible exporters.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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